Business-register.



w. n. BALDWIN;

ausmiss Riemen.

APPLICATION HLED FEB. 26. i912.

1,246,848. Patented Nov. 20, 1917.

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'WALTER R. BALDWIN, 0F BEREA, OHIO.

BUSINESS-REGISTER.

Specification of Letters Patent.

Application filed February 2G, 1912. Serial No. 679,809.

To all whom t may concern.'

Be it known that I, WALTER R. BALDWIN, a citizen of the United States,resident of Berea, county of Cuyahoga,`and State of Ohio, have inventeda new and useful lmprovement in Business-Registers, of which thefollowing is a specification, the principle of the invention beingherein explained and the best mode in which l have contemplated applyingthat principle, so as to distinguish it from other inventions.

My invention relates to a form of account book, or business register,whereby a system or book-keeping may be practised, such as will permitof a ready and accurate determination oi the condition ci the businessat the ends of speciiied succeeding periods of time.

The object of my said invention is to so arrange such register that aninspection of 'the books will enable the examiner thereof orthebook-keeper to determine at a glance, the total amount and distributionot receipts, the total amount of and distribution or disbursements, fora given speciiied period of time, as well as other data.

The said invention consists of means hereinater full described andparticularly pointed out in the claims.

The annexed drawing and thefollowing description set forth in detail onemode of carrying out my invention, the disclosed means, howeverconstituting but one of various mechanical forms in which the principleof my invention may be applied.

ln said annexed drawing:

Figure 1 represents a perspective View of a register embodying myinvention.

Fig. 2 represents a plan of one ofthe two differently arranged sheetsprovided in said register.

In that form of my invention, of which the drawing is an illustration, lbind together a series of alternately occurring differently arrangedsheets A. and B, a sheet A occurring first in the register. Each ofthese sheets is provided with rulings, a and j forming parallel columns,a and 70, and rulings, a2 and h2, at right-angles to the latter, formingparallel spaces, a8 and o3.

All but two of columns a', are provided with headings designating thevarious accounts which may be debited with receipts, as shown, and thelast column is provided with a heading designating that the spacestherein are ior the receipt oi gures indicating the balance of cashonrhand at the beginning of each days business. ln addition, anotherheading is provided, as shown, indicating that the spaces in thecorrespond.- ing column, are for the reception of figures ,indicatingthe vamounts paid out by check during each of such specified periods. inaddition to the column tor the reception of the figures indicating theamounts paid out by check there is also a column with suitable headingindicating the amount of cash to start with at the beginning or eachperiod, together with a column with suitable heading tor the balance ofcash at the beginning of each period.

All but two or columns o are provided with headings designatingdisbursements, as shown, and the last column is provided with a headingdesignating that the spaces therein are yfor the receipt of guresindicating the balance of cash on hand at the end or each days business.in additional column and suitable heading therefor is provided on thissheet for indicating the deposits in banlr.

Sheet A will 'therefore show all 'the receipts, balance at the beginningof the dayls business, and the distribution of such receipts, and thesum ci the figures in a given space a3 will balance the sum of thefigures in a corresponding space b5. Sheet B will similarly show all thedisbursements, balance at the end of the days business, and thedistribution of such disbursements.

Each sheet may be provided at its left with a Ycolumn of succeedingdates in the spaces o3 and b3, and at the right with a column andheading for the final daily balances. 'l prefer, however, inasmuch asthese dates and balances are the same for any given day, to cut awaysheets A at their two lateral edge portions so as to expose these lasttwo-named columns, as shown in Fig/l. By this means a single date entryand a single balance entry will answer for both sheets, as will bereadily understood.

lf convenient and in order to have the amounts charged on accountsalways ready for inspection, l prefer to provide a column on sheet B andat the left for these amounts. ln order that the balance may not bedisturbed of course these items of charged accounts 'would have toappear on each sheet. ln order to prevent the necessity for writingthese items twice lprefer to cut away sheet A so as to expose thiscolumn also.

Patented Nov. 20, 1917.

' simple manner.

In order to show the true condition of the business, I have alsoprovided a column next to the date column for showing the amountscharged. As' these amounts do not enter into thematter of determinationof cash on hand, they are shown on both sheets, and preferably bystillrfurther cutting away sheets A, so that a single entry on sheet Bwill suice for both sheets, as shown.

In order that 'the general balances shown on the extended portlon ofeach of the subjacent sheets B, may be identified with the figurescovering the proper periods of time, those .spaees on the two sheetswhich are designed to receive the figures relating to the same periodsof time, are caused to accurately register' to each other. In thismanner the general balance may be identifiedv with the properdistributions and other accounts shown on the two sheets;

It will therefore be noted that sheet A contains all the items which maybe designated as receipts, plus the amount of checks paid out, theamount or" cash to start with and the balance of cash at the beginningof the business period. Sheet B contains all of the items which may beclassed as expenditures with the addition of the deposits in bank andthe balance of cash on hand at the close of the business period. l

It will therefore be seen that a novel grouping of items is adoptedwhich enables me to obtain the balances in a ready and This arrangementtherefore permits me to keep a 'record of nal entry which. wili give .ata glance the condition -o all oi the details of the business. Thearrangement furthermore permits meto readily checir'and` discovererrors. The sum of all the items 'in any horizontal space on sheet mustbe squat to the sum ofthe items in the horizontal space on sheet B,so astogive the same balance in both cases. if these two sums are not equai;to leach other, an error-'is 'apparentl and can be readily detected, lfthe items in the various spaces are correct and the .two sums do Anotbalance, thenthe error is evidently in one of sums in either one of thespaces and can be readily checked, or the error is merely one ciaddition; Assng now that at the yone ofV the vertical columns.

measles end of the Weeks business a; balance is struck and it is foundthat the two sums do not agree and it is also found that there is noerror of addition in one of the weeks totals, then the error must be inaddin up One o the totals would therefore be incorrect. n this event allthat it is necessary to do is to add up lthe vvarious vertical columnsto see whether or not their totals are correct and the error will thusbe discovered.

Having thus yfully described my invention, what claim and desire tosecure by Letters Patent is:

l. In a business register, the combination with a sheet provided withrulings forming parallel columns, rulings at right angles to the latterforming parallel spaces, headings for certain of said columnsdesignating various classes` of receipts, a heading designating thebalance on hand at the beginning oi a specific period of time, anotherheading for a column for receiving the amount of checks paid out and athird heading for a column providing for the entry of the amount of cashto start with; of a second sheet similarly ruled, provided nwithheadings designatlng the various expenditures, together with aheadingand column therefor indicating the balance on hand at the end'or" suchspecic period of time,and a heading indicating the amount of deposits inthe bank, the side edges of the first mentioned sheet being cut away topermit certain columns and spaces of the second sheet to bedijneadilyobserved.

lii/ALTER It BLDWN. Attested b

